While China has continuously introduced tax reduction and fee reduction measures and intensified its implementation, some enterprises still feel that preferential policies are unpopular. This is due to the policy implementation is not in place, the contradiction between policies, and the misunderstanding of grassroots tax officials. In order to enhance the sense of gaining preferential tax policies for enterprises and solve the structural problem of burden reduction effect.

Legal basis:

"People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.